https://www.taxtmi.com/caselaws?id=41028 Excise duty on matches is levied on manufacture, and distinct product categories covered by separate notifications cannot be clubbed for an enhanced rate unless the statute or notification clearly permits it; on that reasoning, Bengal lights and safety matches could not be aggregated for higher duty. A demand raised after the permitted recovery period was also unsustainable, because the belated assessment could not be supported under Rule 10A after that rule had been struck down. The demand therefore failed both on limitation and on the rate computation applied under the exemption framework. en-us Mon, 18 Jun 1979 00:00:00 +0530 Thu, 20 May 2010 11:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41028 Excise duty on matches is levied on manufacture, and distinct product categories covered by separate notifications cannot be clubbed for an enhanced rate unless the statute or notification clearly permits it; on that reasoning, Bengal lights and safety matches could not be aggregated for higher duty. A demand raised after the permitted recovery period was also unsustainable, because the belated assessment could not be supported under Rule 10A after that rule had been struck down. The demand therefore failed both on limitation and on the rate computation applied under the exemption framework. Case-Laws Central Excise Mon, 18 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41028